INTERNATIONAL BUSINESS MACHINES CORPORATION (IBM)

BUD · Budget/Appropriations

Legislative & Regulatory Issues Related to Budget & Appropriations Matters: FY2026 appropriations provisions relating to technology modernization and quantum computing.

TAX · Taxation/Internal Revenue Code

Legislative & Regulatory Issues Related to Domestic and International Tax: U.S. Treasury guidelines and related regulations on OECD, Addressing Tax Challenges of Digitalization, and BEPS 2.0, research and development amortization.

TRD · Trade (domestic/foreign)

Legislative & Regulatory Issues Related to International Trade: Provisions related to tariffs, digital trade, and export controls.

CPT · Copyright/Patent/Trademark

Legislative & Regulatory Issues Related to Copyright/Patent/Trademark Policy: Provisions related to patent policy.

CPI · Computer Industry

Legislative & Regulatory Issues Related to Technology Policy: Artificial Intelligence, cloud computing, encryption policy including post quantum cryptography, quantum computing, and federal agency IT modernization; National Quantum Initiative Reauthorization Act; S. 579, Department of Energy Quantum Leadership Act of 2025; reauthorization of the Cybersecurity Information Sharing Act; implementation and issues related to Public Law no. 117-167, CHIPS and Science Act; NIST AI Risk Management Framework; NIST Cybersecurity Framework Version 2.0 Semiconductor Manufacturing Profile; Interim Final Rule on Framework for Artificial Intelligence Diffusion.

Literal federal measure citations: S. 579

LBR · Labor Issues/Antitrust/Workplace

Legislative & Regulatory Issues Related to Labor, Workplace & Benefits Policy: Antitrust policy; 2023 merger guidelines; Final Rule on Premerger Notification, Reporting and Waiting Period Requirements.